| 单词 | 避税地 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 避税地 noun —tax haven nSee also:避税—tax evasion 避 v—avoid v • flee v • leave v • escape v 避—keep away from • shun • hide from 地税—rates (tax)
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必要的 措施包括建立有效的税收制度，打击腐败，处 理 避税地 和 逃 税问题，并帮助建立 一个有利于投资的环境。 daccess-ods.un.org | Necessary measures would include creating effective tax systems, tackling the scourge of corruption, addressing tax havens and tax evasion, and helping to create an investment-friendly environment. daccess-ods.un.org |
在他看来，处理避税地也有助于解决洗 钱、逃税和资金抽逃等问题。 daccess-ods.un.org | In his estimation, tackling tax havens would also help address money laundering, tax evasion and [...] capital flight. daccess-ods.un.org |
关于外国直接投资问题，宣言呼吁全面的解决办法应当包括社会发 展方面、可持续技术转让和消除使穷国无法获得它们十分需要的发展资源 的 避税 地。 daccess-ods.un.org | With respect to foreign direct investment, the Declaration called for a holistic approach that would include, among others, social development [...] aspects, sustainable technology transfer and [...] the elimination of tax havens that deny poor [...]countries much-needed financial resources for development. daccess-ods.un.org |
独立专家认为，这种立法框架应当包括提高二级债务市场透明度和应 对 避税 地的措施。 daccess-ods.un.org | The independent expert believes that such [...] legislative frameworks should include measures to promote transparency in the secondary [...] debt market and to tackle tax havens. daccess-ods.un.org |
避 税地为逃 税者提供保密和无税环境，使发达国家和发展中国家的税基都受到削 弱。 daccess-ods.un.org | Tax havens undermined the tax base of both [...] developed and developing countries by offering secrecy and a no-tax environment to evaders. daccess-ods.un.org |
在这方面，独立专家支持欧洲债 务和发展网络关于向与避税地进行 的交易征税和对在信息披露方面不予合作 的避 税地实施制裁的提案。 daccess-ods.un.org | In this regard, the independent expert supports the Eurodad proposals concerning the [...] imposition of [...] financial levies on transactions with tax havens and sanctions on tax havens that do not cooperate as regards disclosure [...]of information. daccess-ods.un.org |
除其他外， 影子体系包括避税地、境 外保密管辖区、逃避条款、伪装的公司、匿名的信托和 [...] 基金会、洗钱技术以及发达国家法律中的漏洞。 daccess-ods.un.org | Among other things, that [...] shadow system included tax havens, off-shore [...]secrecy jurisdictions, flee clauses, disguised corporations, [...]anonymous trusts and foundations, money-laundering techniques, and loopholes left in the laws of developed countries. daccess-ods.un.org |
值得注意的是，秃鹫基金通常都很神秘，其所有权和运作情况均不为人知， 其中很多都被纳入海外金融中心和银行业保密辖区，即通常提到 的 避税地。 daccess-ods.un.org | It is notable that vulture funds are often secretive, both in terms of their ownership and operations, and many of them are incorporated in offshore financial centres and banking secrecy jurisdictions, commonly referred to as tax havens.11 Some are owned by large [...] financial institutions such as hedge funds (often [...] based in the United States) and in other cases their ownership is obscure. daccess-ods.un.org |
他表示，美国代表团对即便是税率很低的国际税表示关切，因为这可能扭曲国际 贸易和生产，甚至可能有助于加强 避税地 的 地 位。 daccess-ods.un.org | He expressed his delegation’s concern regarding international taxes, [...] even at low rates, since that could distort international trade and production and [...] could even help to boost tax havens. daccess-ods.un.org |
避税地的高 保密性和资金运作透明度的缺乏为秃鹫基金活动提供了便利。 daccess-ods.un.org | Tax havens aid vulture fund [...] activity by assuring secrecy and lack of transparency in the operation of these funds. daccess-ods.un.org |
为此，迫切需要采取国际行动解决 避税地 问 题。 daccess-ods.un.org | Consequently, there is a pressing need for [...] international action to address tax havens. daccess-ods.un.org |
这一问题可能会因免税、通过 避税地避税 和 逃 税以及执法能力薄弱而加剧。 daccess-ods.un.org | This may be [...] compounded by tax exemptions, avoidance and evasion of taxes through havens [...]and weak enforcement capacities. daccess-ods.un.org |
很多避税地都位 于欧洲，或者欧洲国家的属地或海外领土。 daccess-ods.un.org | Many tax havens are located in [...] Europe, or are dependencies or overseas territories of European countries. daccess-ods.un.org |
据直布罗陀政府，2010/2011 年期间，金融中心完成了从离岸 避税地 转 变为岸上欧洲金融服务中心的过渡进 [...] 程，自那时起，牢牢把握了 2011 年 1 月生效的新税制提供的机遇。 daccess-ods.un.org | According to the Government of Gibraltar, during 2010/2011 [...] the Finance Centre completed its [...] transition from offshore tax haven to onshore European [...]finance services centre and was [...]since well placed to seize the opportunities offered under a new tax regime that went into effect in January 2011. daccess-ods.un.org |
為此，税務局設有實地審核及調查科，進行稅務調查及審核工作，當中包括按《稅務條例》的 反 避税 條 文而 進行審查的個案。 legco.gov.hk | For this purpose, there is a Field Audit and Investigation Unit under IRD [...] to conduct field audit and [...] investigation work, including investigation cases conducted in accordance with the anti-avoidance provisions in the Inland Revenue Ordinance. legco.gov.hk |
还有一项共识，即竞争威胁尚未解决， 其中之一就是需要缔结或重新协商一系 列当地避免双重征税条约。 luxembourgforfinance.lu | There is also consensus that one of [...] the outstanding competitive threats is the need to conclude, or re-negotiate, [...] a number of local double taxation treaties. luxembourgforfinance.lu |
现在，因为 20 国集团、经济合作与发展组织和 其他非包容性机构拙劣地企图寻找替罪羊，消灭所谓 的“避税天堂”，不分青红皂白地广 泛 指责许多国家 正当和管理有序的发展努力，我们又面临名声被污， 无法转向金融服务的威胁。 daccess-ods.un.org | Now, we face being stigmatized out of our transition into financial services, as the G-20, the Organization for Economic Cooperation and [...] Development and other [...] non-inclusive bodies seek to scapegoat and root out so-called tax havens in a pathetic effort to cast a wide and indiscriminate [...]net of blame [...]across a swath of legitimate and well-regulated countries’ development efforts. daccess-ods.un.org |
如果居民企业能够证明该非居民公司主要在所在国家或地区从事实际经营业务，或在该非居民公司中 的参与并不构成在避税港国家或地区 的 本地化收入，那幺受控外国公司规则将不会对其产生制约。 vasapolli.it | The application of the CFC rules can be avoided if the resident company proves that the nonresident entity predominantly carries on an actual business in the country or territory in which it is resident, or that the participation in the non-resident entity does not achieve the localization of income in tax haven countries or territories. vasapolli.it |
有關 措施包括(1)有效地應用資訊科技，並加強 實 地 審 核 及調查科與其他評税科的 聯繫，以提升有關打擊逃税及避税工 作 的風險管理效率；(2)因應社會情況和 經營手法的演變，不時調整選取審核個案的準則，就高危個案作出更具針對 性的措施；及(3)加強員工在職培訓，並透過職位輪換以及參加 本 地 和 國 際税 務及調查研習班和培訓課程，提升各人員的專業知識、實務經驗和調查技巧。 legco.gov.hk | These measures include (1) making [...] effective use of [...] information technology and strengthening liaison between the Unit and other assessing units so as to enhance the efficiency of risk management for combating tax evasion and tax avoidance; (2) adjusting the criteria for identifying cases for audit from time to time in response to the changing social circumstances and business practices, and taking more targeted [...]measures to tackle [...]high-risk cases; and (3) strengthening on-the-job training of officers, and enhancing the officers’ professional knowledge, practical experiences and investigative skills through job rotation as well as participation in local and international tax and investigation seminars and training programmes. legco.gov.hk |
但是，如果我们认为这不是国家合适的征税办 法，那么根据国际咨询机构的报告在 避税 天 堂 超过 10 万亿美元的存款又如何呢？ daccess-ods.un.org | Nonetheless, were we to conclude that this was not an appropriate way for States to raise revenue, [...] what about the more than 10 trillion [...] dollars deposited in tax havens, according [...]to reports by international advisory institutions? daccess-ods.un.org |
有些国家认为，要想就国际社会打击 避税 和 逃 税行为、 提高税务透明度以及促进税务信息国际交流等税务问题上新出现的一些挑战开 展有效合作，就需要政府间机构这样的体制安排，这将允许会员国之间更有 效地 分享最佳做法。 daccess-ods.un.org | According to some countries, effective cooperation on [...] some of the emerging [...] challenges in tax matters, such as the international fight against tax avoidance and evasion, the promotion of transparency and the international exchange of information on tax matters, required institutional arrangements of an intergovernmental body, which would allow for a more effective sharing of best practices [...]between Member States. daccess-ods.un.org |
根據税務局現有的資料，逃税及避税 的 個 案數目並無明顯上升趨勢。 legco.gov.hk | According to IRD’s available information, there is no noticeable rising trend in [...] the number of tax evasion and tax avoidance cases. legco.gov.hk |
不过在选择最佳的控股司法辖区时， 中国投资者不得不考虑当地或外国税 务 机关可能利用一般 反 避税 规则 (GAAR)，以 “滥用税收协定”(treaty shopping) 或在缺乏有效业务目的情况下通过第三国构建投 [...] 资为理由，质疑导管公司（特殊目的公司）的使用。 uria.com | It goes without saying that, when choosing the most favourable holding jurisdiction, Chinese [...] investors will have to [...] consider general anti-avoidance rules (GAAR) that may be used by the local or foreign tax authorities to [...]challenge the use of conduit [...]companies on ‘treaty shopping’ grounds, or on the lack of a valid business purpose for structuring the investment through a third country. uria.com |
一大批具体的建议已提交给对话的协调员，如建立大学的对话与网络；青年科学家的 对话，邀请教科文组织教席担任者参与对话活动；两 个 地 区 的 实习记者和资深新闻工作者的 对话；举行青年论坛；重新启动文学作品翻译委员会，增加用欧洲语言翻译的阿拉伯作品； 学校教科书的比较研究；文化产业专业人士的对话；举办 跨 地 区 会 议，探讨欧洲历史教科书 中阿拉伯伊斯兰文化的形象。 unesdoc.unesco.org | A host of concrete proposals were suggested to the coordinators of the Dialogue, such as: dialogue and networking among universities; dialogue among young scientists, involving UNESCO chairholders in dialogue activities; dialogue among student journalists and [...] seasoned media [...] practitioners from both regions; the holding of youth forums; reactivation of the Committee for the Translation of Literary Works and increase in the translation of Arabic works into European languages; a comparative study of school textbooks; dialogue involving professionals from cultural industries; the organization of an interregional conference [...]on the image [...]of Arab-Islamic culture in European history books. unesdoc.unesco.org |
事实上是离岸金融中心(OFC)或银行,也被称为 “ 避税 天 堂”,其存在的主要的目的都是为了提供资产安全、资产增长,减税,这不仅取决于你所选的辖区还取决于为外国个人、大小企业、,遍布世界 各 地 优 质 的服务,。 offshorecompany.com | The fact is that offshore financial centers (OFC) or banks, also known as tax havens, exist mostly for the purpose of providing asset protection, asset growth, tax reduction, depending on your jurisdiction, and excellent service [...] for foreign individuals [...]and corporations, large and small, around the world. offshorecompany.com |
与此同时，由于我们没有对国际金融交易 和 避税 天堂 的存款征税，全球金融和经济危机还在持续，当 公民看到他们自己的生活水平受到侵蚀，公民感到愤 愤不平，社会示威成倍增加，政府由于缺乏治理而受 到威胁，混乱充斥社会，并且不确定性蔓延到所 有地 方。 daccess-ods.un.org | In the meantime, through our failure to tax international financial transactions and the deposits made in tax havens, the global financial and economic crisis continues, citizens become indignant as they see their standard of living erode, social demonstrations multiply, Governments are threatened by the lack [...] of governance, chaos [...]takes over societies, and uncertainty expands everywhere. daccess-ods.un.org |
此外，财务处将继续管理维和资金的投资及资金流动；每月给外地行动汇款；向 [...] 国际征聘工作人员支付工资(包括教育补助金)；印发给派往执行 外 地 行 动 的缴付 美国税的工 作人员的偿还收入税款的支票；处理对银行账户签字人名单的修正； [...] 提供关于使用各种银行系统的技术支持和指导。 daccess-ods.un.org | In addition, the Treasury will continue to manage the investments and liquidity of peacekeeping funds; execute monthly remittances to field operations; execute payroll payments (including education grants) to internationally recruited staff members; print and [...] distribute cheques for the [...] reimbursement of income tax to United States tax-paying staff members [...]assigned to field operations; [...]process the amendment to the bank account signatory panels; and provide technical support and guidance on the use of various banking systems. daccess-ods.un.org |
一些国家作出了相当大的努力，对最不发 达国家产品实行简单和透明的原产地 规 则 ，但其他严重的贸易障碍依然存在，包 括有悖世界贸易组织规则和义务的非 关 税 壁 垒 ，还有就是供应方面的制约因素， 特别是缺乏基础设施和现代技术，以及能源不足。 daccess-ods.un.org | Some countries have or made considerable efforts to implement simple and [...] transparent rules of origin for least developed country [...] products, but other serious obstacles to trade remain, including non-tariff barriers that are inconsistent with World Trade Organization rules and [...]obligations and supply-side constraints, in particular lack of infrastructure and modern technologies and energy deficiency. daccess-ods.un.org |
5) 造成电影盗版的经济原因在于：不是所有的产品都能通过中国的审查制度，也 [...] 就是说，盗版电影的种类比正版电影丰富、使消费者有更多的选择；盗版可以 逃避税收， 又没有质量保证，从而给经销商带来巨额利润；盗版电影的销售商 [...] 一般都没有营业执照，因而盗版光盘的销售体系远比正版光盘的销售体系发 达。 uschina.org | 5) Economically, the reasons enterprises are attracted to movie piracy include: China’s censorship process means that legitimate titles are a subset of all titles produced, i.e. producing pirated titles allows distributors to [...] offer customers much wider choice; with [...] no royalties and taxes to pay, and no quality [...]control requirements to meet, pirated [...]movies provide distributors with significantly higher profits; because sellers of pirated movies are generally unlicensed, the distribution network for pirated movies is far more developed than that for legally licensed movies. uschina.org |
除了增加逾 1.7 亿美元税收，用于公共工 [...] 程、卫生、教育、安全以及帮助最脆弱和最需要帮助 的部门外，我们也希望通过这场改革来打击 逃 税 、避 税和走私违禁品行为。 daccess-ods.un.org | In addition to collecting more than $170 million for public works, health, education, security and assistance for the most [...] vulnerable and neediest sectors, we also hope through this [...] reform to combat tax avoidance, evasion and smuggling [...]contraband. daccess-ods.un.org |
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